Postponed implementation of e-invoices in Spain

The Spanish tax authority (AEAT) has delayed the implementation of the B2B e-invoicing mandate to 2027, due to unresolved technical specifications. Large taxpayers with turnover above €8 million will be required to comply 12 months after the final regulations are published, while all other taxpayers will follow in 2028, 24 months after the regulations are published. This phased approach aims to give businesses enough time to prepare for the transition, ensuring compliance with EU digital invoicing regulations.

The Spanish tax authority (AEAT) has announced a delay in the implementation of the proposed B2B e-invoicing mandate. Initially hoped to be launched by July 2025 or early 2026, the mandate will now not be pursued before 2027 due to unresolved technical specifications.

The AEAT aims to finalize the technical specifications of the e-invoicing system before moving forward. This will likely be followed by a public consultation on the specifications before the legislation is approved.

The implementation will be rolled out in two phases:

• 2027: Large taxpayers with a turnover above €8 million will be required to comply 12 months after the final regulations are published in the official Gazette.
• 2028: All other taxpayers will need to comply 24 months after the publication of the final regulations.

This phased approach is intended to ensure a smooth transition to the new e-invoicing system, allowing ample time for businesses to adapt to the new requirements. Businesses are encouraged to start preparing early for the transition, and the additional time will help ensure that businesses can adapt seamlessly to the new invoicing requirements and that the systems are compliant with EU digital invoicing regulations.